Tag: section 73

GST Act mandates personal hearing to be given to the party, either on written request, or against whom an adverse order is contemplated In a recent judgment, Hon’ble High Court of Uttarakhand has held that the scheme of the GST Act 2017 mandates that, in either of the …

What is principal business of assessee is very tricky question-High Court remands case to ITAT to examine applicability of exception u/s 73 of the Act ABCAUS Case Law Citation: ABCAUS 2905 (2019) (05) HC Important Case Laws Cited/relied upon by the parties Commissioner of Income Tax west Bengal-II …